What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee, Suresh Goel & Sons HUF, filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Suresh Goel & Sons HUF, New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Divanshu Agarwal, Advocate

For Respondent: Shri M. Barnwal, Sr. DR

Hearing: 24.12.2020Pronounced: 24.12.2020

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-18, New Delhi dated 22.11.2019 and pertains to assessment year 2015-16.

The learned counsel for the assessee, vide letter dated 22.12.2020 received through email, has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to ITA 565//Del/2020 the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 24th December, 2020.

SURESH GOEL & SONS HUF,NEW DELHI vs. ITO WARD - 54(3), NEW DELHI

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What were the issues?

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